# Corporation Tax Act 2010, Section 571: Termination by notice: group or company


(1) Subsection (2) applies if—
(a) the principal company of a group UK REIT, or
(b) a company UK REIT,
gives a notice specifying a date at the end of which the group or company is to cease to be a UK REIT.
(2) The group or company ceases to be a UK REIT at the end of that date.
(3) A notice under subsection (1) must be given in writing to an officer of Revenue and Customs.
(4) The date specified in a notice under subsection (1) must be after the date on which the officer receives the notice.

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Source: https://www.legislation.gov.uk/ukpga/2010/4/section/571 (the official version)
Page: https://openlegislation.uk/corporation-tax-act-2010/section-571
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.